The main legal point established in the judgment is the interpretation of the provisions of Section 7(iv)(c) and Section 7(v) of the Court-Fees Act, emphasizing the need to value the relief claimed consequent on the declaration under the relevant paragraph dealing with the particular relief and the trial court's power to correct the valuation at any stage of the suit.

Venkatasubba Rao, J.

1. The question raised is whether a proper Court-fee has been paid on the plaints in each of these fourteen suits. They were filed by an inamdar for the recovery of holdings comprised in the inam, each suit being against a particular tenant in respect of his holding. It is alleged that so far as the plaintiffs right to the melvaram is concerned, there is no dispute and that the only quarrel between the plaintiff and the defendants is as regards the formers right to the kudivaram. The plaintiff brings these suits for a declaration that he is the owner of the kudivaram and for the recovery in each suit of the specific holding to which it relates. These cases were originally filed in the District Munsifs Court in 1929 and a plea of res judicata having been raised and upheld, the suits were dismissed. Appeals were taken to the District Court and the finding of the learned Munsif on the question of res judicata having been reversed the suits were remanded on the 22nd April, 1932 to the trial Court for fresh disposal. When the cases came back to the District Munsifs Court, the Court-fee Examiner found on scrutiny that the reliefs were inadequately valued and that the proper provision applicable is not Section 7 (iv)(c) but Section 7(v) of the Court-Fees Act. The District Munsif upheld this view and the first question that arises is, whether the suits are governed by Section 7(iv)(c) or by Section 7(v).

2. On behalf of the plaintiff, it is contended that as what is prayed for, is a declaration with consequential relief, the provision applicable is Section 7(iv)(c). A similar contention was raised before me in Ramakrishnayya v. Seshamma (1934) 68 M.L.J. 369 and I held that in suits to obtain recovery of possession, the relief ought to be valued under Section 7(v), although the possession is asked for as being consequential on the declaration. There, I quoted a passage from the judgment of Boddam and Bashyanl Aiyangar, JJ. in Chinnammal v. Madarsa Rowther I.L.R. (1903) Mad. 480 : 14 M.L.J. 343 to the, effect that where the relief prayed for, though consequential upon the declaration, falls within any of the paragraphs, namely, 1 to 3 and 5 to 11 of Section 7, the mode of valuing the relief is as provided in the relevant paragraph out of the said paragraphs and not in Section 7(iv)(c). A little reflection will show that if the opposite view should prevail, most anomalous consequences would follow. Supposing before action, a persons right to a sum of money claimed by him is denied. In such a case the plaintiff, contending that the declaration is not an idle relief, may so frame his plaint as to contain prayers both for declaration and recovery of money. In effect, whenever there is a previous denial of the plaintiffs right to the money, he may contrive to file his suit in that form; it seems unreasonable that because there is a prayer for declaration the suit is not to be valued as for money but under Section 7(iv)(c). Similarly, in every suit for possession of land, on the ground that the plaintiffs title had been previously denied, he may frame his plaint as one for declaration and recovery of possession; to hold likewise that such a suit is to be valued not as one for possession but under Section 7(iv)(c), seems opposed to the scheme of the Act. These examples will serve to show, that it is both good practice and good sense, that as observed by Boddam and Bashyam Aiyangar, JJ. in the passage quoted above, the relief claimed consequent on the declaration should be valued under the paragraph dealing with the particular relief and not under Section 7(iv)(c). This view has also been taken in the Full Bench Judgment in Arunachalam Chetty v. Rangaswami Pillai I.L.R. (1914)Mad. 922 : M.L.J. 118 and again in Rajagopala v. Vijiaragha-valu I.L.R. (1914) Mad. 1184. In accordance with these decisions I held in the case referred to above, that a suit for declaration and possession is governed by Section 7(v) and not Sect